VI From October 18, 2026, the reporting regime applicable to foreign-invested economic organizations engaged in goods trading and activities directly related to goods trading will undergo several notable changes. Decree No. 342/2026/ND-CP increases reporting frequency, specifies reporting data cut-off periods, and introduces additional submission methods compared with Decree No. 09/2018/ND-CP.
1. Reporting Frequency Increased from Annual to Semi-Annual and Annual Reporting
Under Article 40 of Decree No. 09/2018/ND-CP, foreign-invested economic organizations engaged in goods trading and activities directly related to goods trading are required to submit annual reports using Form No. 13 by January 31 of the following year.
Decree No. 342/2026/ND-CP introduces a two-period reporting regime, comprising a mid-year report covering the first six months and an annual report.
Under Article 38, the mid-year report must be submitted before July 15, while the annual report must be submitted before January 15 of the following year.
Accordingly, compared with the previous regulations, enterprises are required to submit an additional mid-year report, while the deadline for annual reporting is brought forward from January 31 to January 15. These changes indicate a more frequent monitoring framework for the goods trading activities and directly related activities of foreign-invested economic organizations.
2. Reporting Data Cut-Off Periods Specified
Decree No. 342/2026/ND-CP expressly specifies the data cut-off periods for each reporting cycle.
For annual reports, data must cover the period from January 1 through December 31 of the reporting year. For mid-year reports, the reporting period runs from January 1 through June 30.
By contrast, Article 40 of Decree No. 09/2018/ND-CP only stipulates the deadline for submitting annual reports, without separately specifying the applicable data cut-off period.
Clearly defining these periods enables enterprises to consistently determine the scope of data to be included in each report. It also provides a basis for regulatory authorities to reconcile and compare information across reporting periods.
3. Additional Reporting Submission Methods Introduced
Regarding submission methods, Article 40 of Decree No. 09/2018/ND-CP does not expressly enumerate the available methods for submitting reports.
Decree No. 342/2026/ND-CP provides that enterprises may submit reports in person at the One-Stop Service Unit, through public postal services, through services provided by businesses or individuals, or by an authorized representative in accordance with the law. Subject to applicable conditions, reports may also be submitted electronically through the relevant database system.
The new provisions therefore clarify how enterprises may fulfil their reporting obligations while establishing a framework for the receipt and processing of electronic reports.
4. Conclusion
In substance, Decree No. 342/2026/ND-CP shifts the reporting regime from one report per year to two reporting periods per year, while providing greater clarity on data coverage and submission procedures.
For enterprises, the immediate implication is the need to collect, review, and reconcile relevant data more frequently. Legal, accounting, finance, and operations teams should coordinate reporting schedules, designate responsible personnel, and establish internal review procedures ahead of the January 15 and July 15 deadlines.
From a regulatory perspective, increased reporting frequency and clearly defined data cut-off periods are intended to provide authorities with more up-to-date information on goods trading activities conducted by foreign-invested enterprises.
Decree No. 342/2026/ND-CP was issued on September 3, 2026, and will take effect on October 18, 2026. Enterprises falling within its scope should review and update their reporting procedures to ensure compliance with the new requirements from the effective date.
